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THE INFLUENCE OF THE E-FILING IMPLEMENTATION, TAXATION SOCIALIZATION, AND TAX PENALTIES ON INDIVIDUAL TAXPAYER COMPLIANCE IN KPP PRATAMA JAKARTA TIMUR Hamilah, Hamilah; Aliza, Salsabilla
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1046

Abstract

This study aims to analyze and give empirical evidence on the effect of the application of e-filling, the socialization of taxation, and tax penalties on tax compliance. Theoretically, this research can provide an understanding and insight regarding the influence of the application of e-filling, the socialization of taxation, tax penalties and, individual taxpayer compliance. Practically, this research can provide additional knowledge to the student and society-related factors that influence taxpayer compliance. This research is a quantitative research with accidental sampling as sampling technique, and using the calculation of computerized SPSS version 25. The results showed that the application of E-Filling (X1), the Socialization of Taxation (X2), and Sanctions Taxation (X3) together significantly influence the taxpayer Compliance (Y). The adjusted R-Square value of 0.765 with a coefficient of determination stated that the E-Filing implementation, the Socialization of Taxation, and Tax penalties jointly contribute to the taxpayer compliance by 76,5%. The rest of 23.5% is influenced by other variables outside the research model.
THE IMPACT OF ADMINISTRATION, RECORDING, MAINTENANCE, AND TRANSFER OF STATE-OWNED GOODS ON FINANCIAL STATEMENT OPINION WITH THE QUALITY OF FINANCIAL STATEMENTS AS INTERVENING VARIABLES (STUDY ON 35 WORK UNITS WITHIN THE DIRECTORATE GENERAL OF HOUSING, MIN Hamilah, Hamilah; Amrizal Amrizal; Simon Suban
Dinasti International Journal of Management Science Vol. 3 No. 5 (2022): Dinasti International Journal of Management Science (May - June 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i5.1221

Abstract

This study purposes to investigate the impact of the administration, recording, maintenance, and transfer of state-owned goods on the opinion of financial statements. The financial statements quality was selected as the intervening variable (study of 35 work units in the Directorate General of Housing, Ministry of PUPR). This study benefits the quantitative approach and sample determination by non-probability sampling method. Specific considerations taken for the purposive sampling technique. The sample in this study was 35 work units with 3 years (2017-2019). Regression model was selected for data analysis by using a computer statistical application program, Eviews 10. The results showed that BMN Registration and BMN Transfers significantly affected the quality of financial reports. BMN Administration, BMN Maintenance do not effect significantly the financial reports quality. BMN Administration, Transfer of BMN, and Quality of BMN financial statements significantly affect financial statement opinion. The recording of BMN and the Transfer of BMN do not effect significantly the opinion of financial statements. The transfer of BMN is proven to significantly affect financial statements' opinions through the financial statements quality as an intervening variable. BMN Administration, BMN Recording, and BMN Maintenance do not effect significantly on financial statement opinion through the quality of financial statements as an intervening variable. And lastly, BMN Administration, BMN Registration, BMN Maintenance.
The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour Hamilah, Hamilah; Lydia, Lydia; Henni, Henni; Gusmiarni, Gusmiarni; Reschiwati, Reschiwati
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.94 KB) | DOI: 10.31098/jgrcs.v2i1.881

Abstract

This study intends to define and analyze the perceived effects of the tax system, tax justice, tax rates, tax audits, and discrimination on tax evasion behavior. Tax Evasion is the dependent variable here. In contrast, the independent variables are the perception of the taxation system, tax justice, tax rates, tax audit, and discrimination. The study has a population consisting of individual taxpayers enlisted at the Depok Sawangan Tax Office. The convenience sampling technique is used to select respondents. This research uses a quantitative method to obtain data from questionnaire instruments. The results of data analysis have been done by utilizing Structural Equation Modeling (SEM). Tax justice and tax audit had a significant effect on tax evasion behavior, while tax rates, taxation systems, and tax discrimination had no significant effect on tax evasion behavior, according to the study's findings.
PKM Pemberdayaan Masyarakat dalam Kepatuhan Peningkatan Pembayaran PBB di Desa Linggar Kecamatan Rancaekek Kabupaten Bandung, Jawa Barat Tahun 2023 Hamilah, Hamilah; Reshciwati; Nursiti; Suci Triningsih, Nur; Mulyawan, Haris
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 2 No. 4 (2024): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Oktober - Desember 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v2i4.734

Abstract

Tujuan dari pelaksanaan  Pengabdian Masyarakat adalah untuk meningkatkan kepatuhan wajib pajak dalam peningkatan pembayaran PBB di Desa Linggar Kecamatan Rancaekek Kabupaten  Bandung  dimana tingkat kepatuhan  dalam pembayaran PBB sangat rendah, Metode yang diterapkan adalah  pendekatan kepada wajib Pajak PBB dengan metode pendekatan  melalui Sosialisasi secara langsung , memberikan pemahaman pada warga Desa Linggar  bahwa kewajiban  wajib pajak sagat penting dalam pembayaran PBB, yang ke dua menbatu masayrakat dalam hal proses mel.akukan Update data atau mengajukan penerbitan SPPT baru PBB, mengingat lokasi wajib pajak cukup jauh ke Kantor pelayanan PBB.terkait  pedistribusian SPPT PBB  belum optimal karena masih banyak SPPT yang tercetak tidak sesuai dengan  kepemilikan SPPT wajib pajak, ini terjadi karena  Tanah dan bangunan tersebut sudah pindah tangan kepemilikan nya, dan untuk mengantisipasi tidak tersampaikan nya SPPT tersebut maka kami bekerja sama dengan mitra memberikan  bantuan untuk warga tersebut. jumlah SPPT diwilayah  Desa Linggar terdiri dari  4.117 SPPT dan pada Bulan september pada saat jatuh tempo  pembayaran PBB  hanya  sejumlah 1130 SPPT PBB yang melakukan pembayaran dan sisanya sebesar 2.987 ini disebakan karena banyaknya SPPT PBB tidak sesuai dengan Luas tanah dan Bangunan yg dimiliki oleh pemilik terakhir.masih tertunggak atau belum melakukan pembayaran atau sebesar 58%. Hasil  dari PKM  terdapat kenaikan tingkat pembayaran Pajak dari sektor PBB sebesar 20% atau  sebanyak 597 SPPT PBB. Perlu  kami sampaikan bahwa harus ada Kebijakan dari Bapenda yaitu ada  peninjauan kembali atas birokrasi dalam melakukan update PBB khusunya dalam hal persyarakat ( Misalnya  tidak perlu dilegalisir AJB  baik yang melalui PPATK atau yang melalui jalur Notaris ).
ANALYSIS OF THE EFFECTIVENESS OF IMPLEMENTATION OF STATE-OWNED ACCOUNTING MANAGEMENT INFORMATION SYSTEMS (SIMAK-BMN) IN THE ENVIRONMENT OF THE AGENCY OF FISH QUARANTINE, QUALITY CONTROL AND SAFETY OF FISHERY PRODUCTS, MINISTRY OF MARINE AND FISHERIES Hamilah, Hamilah; Amrizal Amrizal; Achmad dwi Monyko
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 4 (2022): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i4.1176

Abstract

This research is based on the Stewardship theory, be the origin of the independent variable where the assessment, bookkeeping, and application of SIMAK BMN are tasks that must be fulfilled by the government as a form of optimal human resource management and making the best decisions for the benefit of the community. The purpose of this study was to determine the effect of the variables of valuation, bookkeeping, and the application of SIMAK BMN on the quality of financial reporting, which was moderated by the motivation of users of the SIMAK BMN application. 51 respondents used the purposive sampling technique from 27 work unit areas of the Ministry of Maritime Affairs and Fisheries using the SEM PLS method using the SmartPLS 3.3 software. The results showed that simultaneously and partially, the variables of assessment, bookkeeping, and the application of SIMAK BMN has a positive and significant effect on the quality of financial reporting. In contrast, users' motivation of the SIMAK BMN application can only moderate the implementation of SIMAK BMN on the quality of financial reporting. This proves that work experience alone is not enough if it is not accompanied by work motivation.
Efektivitas sosialisasi Perilaku Hidup Bersih dan Sehat (PHBS) terhadap pengetahuan cuci tangan siswa sekolah dasar Jayanty, Rizka Sri; Riyanti, Anis; Firjatullah, Radela Maulana; Fauzi, Moch. Ikhsan; Hamilah, Hamilah; Amalia, Keila Rahma; Tuslinah, Lilis; Yulyanti, Depi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.34188

Abstract

Abstrak Cuci tangan merupakan salah satu perilaku hidup bersih dan sehat (PHBS) yang sederhana namun efektif dalam mencegah penularan penyakit menular pada anak. Akan tetapi, hasil observasi awal dengan pihak sekolah menunjukkan bahwa terdapat kurangnya kesadaran dalam praktik mencuci tangan yang benar. Masalah kebersihan tangan masih menjadi tantangan kesehatan di lingkungan sekolah dasar yang dapat meningkatkan risiko penyebaran penyakit menular pada anak-anak. Kegiatan pengabdian ini bertujuan untuk membandingkan tingkat pengetahuan siswa di dua sekolah dasar mengenai perilaku mencuci tangan sebagai bagian dari perilaku hidup bersih dan sehat (PHBS). Metode penyampaian yang digunakan berupa ceramah edukatif, diskusi interaktif, serta praktik mencuci tangan dengan benar yang dilaksanakan di SDN 1 dan SDN 2 Sukaratu dengan mitra pengabdian yaitu pihak sekolah dan guru. Peserta kegiatan Adalah siswa kelas 4-6 sebanyak 146 siswa. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan siswa tentang pentingnya mencuci tangan. Di SDN 1, kategori Baik dan Sangat Baik meningkat dari 49,31% menjadi 54,79%, sedangkan di SDN 2 meningkat dari 56,16% menjadi 67,12%. Kebiasaan praktik mencuci tangan dengan benar juga meningkat, ditunjukkan dengan berkurangnya siswa pada kategori Kurang dan Sangat Kurang di kedua sekolah. Dengan demikian, sosialisasi PHBS efektif meningkatkan pengetahuan dan kebiasaan mencuci tangan, meskipun tidak terdapat perbedaan signifikan antara kedua sekolah. Kata Kunci: edukasi kesehatan; kebersihan tangan; perilaku hidup bersih dan sehat; sekolah dasar. Abstract Handwashing is one of the simple yet effective clean and healthy living behaviors (PHBS) to prevent the transmission of infectious diseases among children. However, initial observations with the schools revealed a lack of awareness regarding proper handwashing practices. Hand hygiene remains a health challenge in elementary schools, increasing the risk of infectious disease transmission. This community service activity aimed to compare students’ knowledge levels in two elementary schools regarding handwashing as part of PHBS. The methods included educational lectures, interactive discussions, and direct handwashing practice, conducted at SDN 1 and SDN 2 Sukaratu in collaboration with teachers and school partners. The participants were 146 students from grades 4-6. The results showed an increase in students’ knowledge of the importance of handwashing. At SDN 1, the Good and Very Good categories rose from 49.31% to 54.79%, while at SDN 2, they increased from 56.16% to 67.12%. Proper handwashing habits also improved, as indicated by a reduction in the Poor and Very Poor categories in both schools. In conclusion, PHBS socialization effectively improved students’ knowledge and handwashing habits, although no significant differences were found between the two schools. Keywords: health education; hand hygiene; clean and healthy living behavior; elementary school; students.